LegalizeReform history
Tax Collection and Management (Wales) Act 2016
13 versions
· 2016-04-25
2025-09-19
Tax Collection and Management (Wales) Act 2016
2024-07-12
Tax Collection and Management (Wales) Act 2016
Changes on 2024-07-12
@@ -4387,13 +4387,13 @@
The short title of this Act is the Tax Collection and Management (Wales) Act 2016.
#### Application of this Chapter to amounts payable in respect of tax credit
#### No further appeal or review of tribunal decisions relating to postponement requests
#### Regulation of investigatory powers
#### Auditor General for Wales
#### Giving notices and other documents to WRA
#### Issue of notices by WRA
##### 63A
@@ -5331,6 +5331,8 @@
[^key-f4f7bb8002f782e05ee6524612eb4a9c]: Words in s. 122(3) Table A1 substituted (1.4.2024) by [The Landfill Disposals Tax (Tax Rates) (Amendment) and Tax Collection and Management (Wales) Act 2016 (Miscellaneous Amendments) (Wales) Regulations 2024 (S.I. 2024/367)](https://www.legislation.gov.uk/wsi/2024/367), [regs. 1](https://www.legislation.gov.uk/wsi/2024/367/regulation/1), [5](https://www.legislation.gov.uk/wsi/2024/367/regulation/5)
[^key-9b65f9557611ad87faa7469dd1f7d727]: [S. 78](https://www.legislation.gov.uk/anaw/2016/6/section/78) applied (with modifications) (12.7.2024) by [2017 anaw 1](https://www.legislation.gov.uk/anaw/2017/1), [Sch. 5 para. 23(7)-(10)](https://www.legislation.gov.uk/anaw/2017/1/schedule/5/paragraph/23/7) (as inserted by [The Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (Amendments to Schedule 5) Regulations 2024 (S.I. 2024/791)](https://www.legislation.gov.uk/uksi/2024/791), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2024/791/regulation/1/2), [5(2)](https://www.legislation.gov.uk/uksi/2024/791/regulation/5/2))
##### 39A
The Welsh Ministers may by regulations provide that the records required to be kept and preserved under this Chapter do, or do not, include records of a description prescribed by the regulations.
@@ -5429,7 +5431,7 @@
- (3) But where section 160 applies, the late payment interest start date is the date specified in that section.
#### The Welsh Revenue Authority
#### Overview of Act
##### 38A
@@ -6016,7 +6018,7 @@
- “*"relevant appellate court”*” (“*"*llys apeliadol perthnasol**”") means the court specified as such under section 13(11) of TCEA.
#### Power to make consequential etc. provision
#### Crown application for the purposes of Land Transaction Tax
##### 187A
2024-04-01
Tax Collection and Management (Wales) Act 2016
2024-01-01
Tax Collection and Management (Wales) Act 2016
2023-02-07
Tax Collection and Management (Wales) Act 2016
2022-09-09
Tax Collection and Management (Wales) Act 2016
2020-12-31
Tax Collection and Management (Wales) Act 2016
2018-04-01
Tax Collection and Management (Wales) Act 2016
2018-01-25
Tax Collection and Management (Wales) Act 2016
2017-11-29
Tax Collection and Management (Wales) Act 2016
2017-10-18
Tax Collection and Management (Wales) Act 2016
2016-04-26
Tax Collection and Management (Wales) Act 2016
2016-04-25
Tax Collection and Management (Wales) Act 2016
original version
Text at this date